War Tax Resisters Taken to Court

In the modern war tax resistance movement (since World War II), very few people have been brought into Federal court, convicted, or jailed because of their war tax resistance. In fact, only two war tax resisters — James Otsuka (1949) and J. Tony Serra (2005) — were ever jailed for not paying taxes. Most resisters have been taken to court on related charges, such as failure to file, “falsifying” 1040 forms, contempt of court (by refusing to produce records), or (in the early 1970s) for “fraudulently” claiming too many dependents on their W-4 form.

The shortest column represents one person and the tallest is seven people who were taken to court for war tax resistance related cases. The year represents the indictment or initial court appearance. (Data as of October 2015.)

Year Resister

City, State

Charge

Sentence

Time Served

Notes

1942 Ernest Bromley

Bath, NC

tax evasion

2 mo.

2 mo.

refusal to pay $7.09 car defense tax stamp

1949 James Otsuka

Richmond, IN

contempt and tax refusal

3 mo. + $100

4.5 mo.

refusal to turn over records or pay $4.50 income tax; released 1/16/1950

1958 Maurice McCrackin

Cincinnati, OH

refused summons to produce records for IRS

6 mo. +$250

6 mo.

noncooperated with court; jailed (12/58) and released (5/59); conviction overturned

Resister since 1994, sentenced (10/17/13) in Federal District Court to 26 weekends in jail, $240K back taxes, and community service

“Order to Show Cause” — If unsuccessful in finding sufficient assets of a resister, the IRS’s last resort is to convince a U.S. Attorney to issue an Order to Show Cause. This Order asks a U.S. District Court judge why a refuser should not be held in contempt for not giving the IRS the financial information it seeks. The Order often requires the resister to make a written response and appear in court. If the judge does not dismiss the Order and the resister does not provide the required financial information, the resister could be held in civil contempt of court and jailed. Resisters argued their opposition to paying for war and the military based on moral, religious, or political grounds, or on international law; in addition some pled the Fifth or First Amendment.

SOURCES: The Peacemaker, Peacemakers, 1949–1992; Handbook on the Nonpayment of War Taxes, Peacemakers, 1983; Tax Talk, National War Tax Resistance, 1969–1975; Center Peace, Center on Law & Pacifism, 1981–1985; Conscience, Conscience and Military Tax Campaign, 1982–1994; Network News, 1984–1994, NWTRCC; More Than a Paycheck, 1994 to present, NWTRCC